BILL NUMBER: AB 494	CHAPTERED  10/10/99

	CHAPTER   824
	FILED WITH SECRETARY OF STATE   OCTOBER 10, 1999
	APPROVED BY GOVERNOR   OCTOBER 8, 1999
	PASSED THE SENATE   SEPTEMBER 3, 1999
	PASSED THE ASSEMBLY   JUNE 3, 1999

INTRODUCED BY   Assembly Member Davis

                        FEBRUARY 18, 1999

   An act to add Section 96.18 to the Revenue and Taxation Code,
relating to taxation, and declaring the urgency thereof, to take
effect immediately.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 494, Davis.  Property tax revenue allocation:  County of San
Diego:  county free library.
   Existing law requires the county auditor, in each fiscal year, to
allocate property tax revenues to local jurisdictions in accordance
with specified formulas and procedures, and generally requires that
each jurisdiction be allocated an amount equal to the total of the
amount of revenue allocated to that jurisdiction in the prior fiscal
year, subject to certain modifications, and that jurisdiction's
portion of the annual tax increment, as defined.
   This bill would, contingent upon the approval of an authorizing
resolution or ordinance by the Board of Supervisors of the County of
San Diego, require the Auditor for the County of San Diego, in each
of the 1999-2000, 2000-01, and 2001-02 fiscal years, to reduce the
total amount of ad valorem property tax deemed allocated in the prior
fiscal year to the county by an amount, specified in or determined
in accordance with the authorizing resolution or ordinance, and to
increase by a commensurate amount the total amount of ad valorem
property tax revenue deemed allocated in the prior fiscal year to the
county free library.  This bill would prohibit the total amount of
ad valorem property tax revenue that is reallocated in this manner
from exceeding $3,000,000 in any fiscal year and $9,000,000 in total.
  This bill would also require the Auditor for the County of San
Diego, in each of the 1999-2000, 2000-01, and 2001-02 fiscal years,
to disregard these reallocations for purposes of allocating the
annual tax increment.
   This bill would make legislative findings and declarations as to
the necessity for a special statute.
  This bill would declare that it is to take effect immediately as an
urgency statute.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 96.18 is added to the Revenue and Taxation
Code, to read:
   96.18.  (a) (1) Notwithstanding any other provision of this
chapter, the Auditor for the County of San Diego shall, in allocating
ad valorem property tax revenues in accordance with subdivision (a)
of Section 96.1 in each of the 1999-2000, 2000-01, and 2001-02 fiscal
years, do both of the following:
   (A) Decrease the total amount of ad valorem property tax revenue
otherwise deemed allocated to the County of San Diego in the prior
fiscal year by an amount, not to exceed three million dollars
($3,000,000), as specified in an ordinance or resolution as described
in subdivision (b).
   (B) Increase the total amount of ad valorem property tax revenue
otherwise deemed allocated to the county free library in the prior
fiscal year by an amount equal to the amount of the decrease required
by subparagraph (A).
   (2) Notwithstanding any other provision of this chapter, in each
of the 1999-2000, 2000-01, and 2001-02 fiscal years only, the auditor
shall allocate the "annual tax increment" pursuant to Section 96.5
in those amounts that would be so allocated if no reduction or
increase had been required in any fiscal year pursuant to paragraph
(1).  In the 2002-03 fiscal year and each fiscal year thereafter, the
auditor shall allocate the "annual tax increment" pursuant to
Section 96.5 in those amounts that fully reflect any increase or
decrease required in any fiscal year by paragraph (1).
   (b) Subdivision (a) shall not become operative unless the Board of
Supervisors for the County of San Diego adopts, with the approval of
a majority of its entire membership, an ordinance or resolution
declaring that the subdivision is operative.  Any ordinance or
resolution that is adopted pursuant to the preceding sentence shall
do both of the following:
   (1) Specify either the amount that is to be reallocated in
accordance with paragraph (1) of subdivision (a) in each fiscal year
described in that subdivision, or a procedure for determining that
reallocation amount for each of those same fiscal years.
   (2) Prohibit the total of the amounts reallocated in accordance
with paragraph (1) of subdivision (a) from exceeding nine million
dollars ($9,000,000).
  SEC. 2.  The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV of the California Constitution
because of the uniquely severe fiscal difficulties being faced by the
county free library in the County of San Diego in adequately funding
a minimum level of library services.
  SEC. 3.  This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect.  The facts constituting the necessity are:
   In order to provide the elected officials of the County of San
Diego a timely opportunity to provide for that basic level of funding
for the county free library system that will encourage literacy and
education and reduce crime within the County of San Diego, it is
necessary that this act take effect immediately.
